Artificial intelligence (AI), which refers to both a research field and a set of technologies, is
rapidly growing and has already spread to application areas ranging from policing to …

For a long time, decision-making in auditing was limited to a risk-oriented recommendation
and consisted of the rigorous analysis of a sample of data. The new trend in the audit …

The contemporary auditing landscape faces challenges stemming from the proliferation of
varied data and the intricacy of audit tasks. In response, auditors are progressively …

For more than two decades, the concept of continuous auditing (CA) has been introduced
and many large firms had taken the initiatives to apply the CA system in supporting their …

Internal audit function (IAF) effectiveness can be improved by embracing Audit Analytics
(AA). However, despite its promises, AA implementation remains limited. Although there is …

Recent studies and new standards suggest that auditors can use information from expanded
external sources to verify their clients' financial information. We propose advanced …

In risk-based auditing, data-driven analyses are often used to automatically detect process
deficiencies. This introduces a challenge: the number of deficiencies is too large to inspect …

Conformance checking allows auditors to detect process deviations automatically, resulting
in numerous deviations, with only a few being relevant. Identifying notable items amidst this …

The article is devoted to the study of financial controlling in corporate management based on
ERP systems. The purpose of the study is to substantiate key top-level indicators for …

Data-driven Marketing Communications supported by Accounting Information Systems (AIS)
is a strategic approach to marketing that utilises financial and non-financial data generated …